Activity based costing : the performance breakthrough
著者
書誌事項
Activity based costing : the performance breakthrough
Kogan Page, c1996
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注記
At foot of title: The Chartered Institute of Management Accountants, Cost Technology
Originally published: Portland : Cost Technology Inc., 1991
内容説明・目次
内容説明
Activity-based costing is a method of measuring the cost and performance of activities, products and customers. It is increasingly being seen as a more accurate method of costing than conventional costing systems, which are being superseded by the fact that automation means that direct material and labour consumption is now a far less accurate means of apportioning overheads. This practical book outlines why conventional cost systems fail, before going on to cover the advantages of activity-based costing, and describing how to put the system in place successfully, and how to apply the lessons learnt quickly. The book takes the reader step-by-step through the various processes involved, from setting up the system, through its operation, to evaluation of the results.
目次
- Why you need to change your cost system
- why activity based costing is the solution
- what ABC looks like
- how to put ABC to work
- how to do it successfully
- how to apply the lessons.
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